TITLE 15. TAXATION

CHAPTER 33. SMALL BUSINESS INVESTMENT INCENTIVES

Part 1. Small Business Investment Companies -- Tax Exemptions

Reporting -- Recordkeeping By The Department

15-33-104. Reporting -- recordkeeping by the department. The presiding officer or president of each small business investment company shall report on a form established by the department on a monthly basis the name of each investor, the amount of the investment made, and the date of investment.

History: En. Sec. 4, Ch. 571, L. 1981; amd. Sec. 180, Ch. 56, L. 2009.